Payment Processing: Validation of Receipt and Acceptance

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Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided an interpretation of certain parts of Title 7 of its Policy and Procedures Manual for Guidance of Federal Agencies, focusing on whether it is acceptable: (1) for disbursing officers to authorize payment without reviewing evidence transmitted directly by an authorized employee attesting to the receipt and acceptance of goods and services; (2) for disbursing officers to authorize payment after reviewing the vendor's invoice and vendor maintained delivery data without first reviewing evidence of receipt and acceptance by a government official; and ...
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Description

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided an interpretation of certain parts of Title 7 of its Policy and Procedures Manual for Guidance of Federal Agencies, focusing on whether it is acceptable: (1) for disbursing officers to authorize payment without reviewing evidence transmitted directly by an authorized employee attesting to the receipt and acceptance of goods and services; (2) for disbursing officers to authorize payment after reviewing the vendor's invoice and vendor maintained delivery data without first reviewing evidence of receipt and acceptance by a government official; and (3) to verify receipt and acceptance after payment authorization based on review of a statistically selected sample of invoices in lieu of conducting prepayment verification. GAO noted that the Department of Defense's (DOD) Inspector General (IG) requested clarification of GAO's guidance because it was reviewing the propriety of the process used to authorize payments for certain fuel purchases."

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Government Accountability Office Reports

The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for the U.S. Congress investigating how the federal government spends taxpayers' money. Its goal is to increase accountability and improve the performance of the federal government. The Government Accountability Office Reports Collection consists of over 13,000 documents on a variety of topics ranging from fiscal issues to international affairs.